(a) Motion to Tax Costs; Bill of Costs. Within 14 days after entry of the judgment, unless the time is extended by motion filed prior to the expiration of the time, a party allowed costs shall file with the court and serve upon all adverse parties a motion to tax costs. The motion to tax costs shall include a bill of costs verified pursuant to 28 U.S.C. section 1924 which itemizes the costs claimed under 28 U.S.C. section 1920. Copies of receipts, billings, and payments shall be attached to the bill of costs.
(b) Objections. Unless the clerk directs otherwise, notice of the motion to tax costs shall give adverse parties 14 days to file and serve on the movant any objections to the bill of costs. Objections must have supporting evidence attached.
(c) Taxation by Clerk. Unless otherwise ordered, the clerk will tax costs without a hearing if no objection is timely filed. A request to review the clerk's action must be filed within 14 days of entry of the clerk's order taxing costs.
(d) Allowable Costs.
(1) Transcript. The cost of an original transcript of a court proceeding is taxable when authorized by the court before transcription.
(2) Deposition. The reporter's charge for the original or a copy of a deposition transcript is taxable when the deposition is reasonably necessary to the litigation. A deposition is reasonably necessary to the litigation when a substantial portion of the deposition is admitted into evidence or used at trial for impeachment purposes; the deposition was used by the court in ruling on a motion for summary judgment; or the court so determines.
(3) Witness Costs.
(A) Lay Witness. Witness fees, mileage, and subsistence costs are taxable if the witness testifies at trial or at a deposition found reasonably necessary to the litigation. The request for witness costs shall be itemized, separating witness fees, mileage, and allowance for subsistence.
(B) Expert Witness Fees. An expert witness fee is not taxable under 28 U.S.C. section 1920 unless the court, sua sponte or on motion by a party, appoints the expert and approves the fee amount. An expert witness not appointed by the court will be paid the same fee as a lay witness.
(C) Witness is a Party. A party will not receive a witness fee, mileage, or allowance for subsistence.
(4) Interpreter and Translator Fees. An interpreter's fee or translator's fee is taxable if the fee for the witness whose testimony is interpreted or translated is taxable or if the translated document is admitted into evidence.
(5) Copies of Papers. The cost for copying an exhibit is taxable when the exhibit is requested by the court or when the copy is admitted into evidence in place of an original.
(6) Photographs and Other Items. The cost of a photograph, 8" x 10" in size or less, is taxable if the photograph is admitted into evidence. The following costs are not taxable unless the court orders otherwise: photographs larger than 8" x 10"; costs of charts or models; or the cost of compiling summaries, computations, or statistical comparisons.
(7) Jury Cost Assessment. All jury costs, mileage and allowances for subsistence are taxed equally to all parties when a jury trial is settled or otherwise disposed of in advance of trial or during trial but prior to verdict. No assessment will be made if the clerk is notified of the settlement before noon on the business day before the action is set for trial or if good cause is shown.
Note: See 28 U.S.C. sections 1920 and 1924; Fed. R. Bankr. P. 7054; and Fed. R. Civ. P. 54.